Systems of Accounts_08.pdf

SYSTEMS OF ACCOUNTS IDAPA 31.12.01
i
THE IDAHO PUBLIC UTILITIES COMMISSION--AGENCY 31
TITLE 12 CHAPTER 1 SYSTEMS OF ACCOUNTS FOR PUBLIC UTILITIES REGULATED BY THE IDAHO PUBLIC UTILITIES COMMISSION IDAPA 31.12.01
TABLE OF CONTENTS

RULES 0 THROUGH 100 – INTRODUCTION ........................................................................... 1 
000. LEGAL AUTHORITY (Rule 0) ................................................................................... 1 
001. TITLE AND SCOPE (Rule 1) ...................................................................................... 1 
003. ADMINISTRATIVE APPEALS (Rule 3) ................................................................... 1 
004. PUBLIC RECORDS ACT COMPLIANCE (Rule 4) .................................................. 2 
005. DEFINITIONS (Rule 5) ............................................................................................... 2 
006. CITATION (Rule 6) ..................................................................................................... 2 
007. EFFECTIVE DATE – HISTORY OF RULES (Rule 7) .............................................. 2 
008. INCORPORATION BY REFERENCE (Rule 8). ........................................................ 2 
009. -- 100. (RESERVED) .................................................................................................... 2

RULES 101 THROUGH 200 – UNIFORM SYSTEMS OF ACCOUNTS ............................... 3 
101. UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES (Rule 101) ... 3 
102. UNIFORM SYSTEM OF ACCOUNTS FOR GAS UTILITIES (Rule 102) ............... 3 
103. UNIFORM SYSTEM OF ACCOUNTS FOR TELEPHONE UTILITIES (Rule 103) 3 
104. UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES (Rule 104) ........ 4 
105. -- 999. (RESERVED) .................................................................................................... 4 

SYSTEMS OF ACCOUNTS IDAPA 31.12.01
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RULES 0 THROUGH 100 – INTRODUCTION

000. LEGAL AUTHORITY (Rule 0).
These rules are adopted under the general legal authority of the Public Utilities Law, Chapters 1
through 7, Title 61, Idaho Code, and the specific legal authority of section 61-524, Idaho Code.
(7-1-93)

001. TITLE AND SCOPE (Rule 1).
The name of this chapter is “Systems of Accounts for Public Utilities Regulated by the Idaho Public
Utilities Commission.” This chapter has the following scope: All Class A and B electric, gas,
telephone, and water public utilities are required to maintain their books and records according to the
systems of accounts adopted by this rule. (7-1-93)

002. WRITTEN INTERPRETATIONS – AGENCY GUIDELINES (Rule 2).
For rulemakings conducted before July 1, 1993, written interpretations to these rules in the form of
explanatory comments accompanying the order of proposed rulemaking and review of comments
submitted in the order adopting these rules are maintained in the files of the Secretary of the Idaho
Public Utilities Commission and are available from the office of the Commission Secretary. The
Commission Secretary may be contacted in writing at the Idaho Public Utilities Commission, PO
Box 83720, Boise, Idaho 83720-0074, or may be reached by telephone at [phone]. For
rulemakings conducted after July 1, 1993, written interpretations to these rules in the form of
explanatory comments accompanying the notice of proposed rulemaking that originally proposed the
rules and review of comments submitted in the rulemaking decision adopting these rules are
published in the issues of the Idaho Administrative Bulletin proposing or adopting the rules.
Commentaries upon the Uniform Systems of Accounts are available for inspection or review upon
request to the accounting staff of the Idaho Public Utilities Commission. (7-1-93)

003. ADMINISTRATIVE APPEALS (Rule 3).
Any person requesting a waiver from any provision of the Uniform Systems of Accounts may
petition the Idaho Public Utilities Commission for a waiver pursuant to the Commission’s Rules of
Procedure, IDAPA 31.01.01.000 et seq. (7-1-93)

SYSTEMS OF ACCOUNTS IDAPA 31.12.01
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004. PUBLIC RECORDS ACT COMPLIANCE (Rule 4).
All correspondence with regard to the Uniform System of Accounts is a public record subject to
inspection, examination and copying. (7-1-93)

005. DEFINITIONS (Rule 5).
The terms “electrical corporation,” “gas corporation,” “telephone corporation,” and “water
corporation,” have the meanings given to them by statute in Chapter 1, Title 61, Idaho Code and
orders of the Idaho Public Utilities Commission and decisions of the Supreme Court of Idaho
construing those statutes. (7-1-93)

006. CITATION (Rule 6).
The official citation of these rules is IDAPA 31.12.01.000 et seq. For example, this rule is cited as
IDAPA 31.12.01.006. In documents submitted to the Commission or issued by the Commission,
however, these rules may be cited by their short title of Uniform Systems of Accounts (USOA) and
the parenthetical rule number. For example, this rule may be cited as USOA 6. (7-1-93)

007. EFFECTIVE DATE – HISTORY OF RULES (Rule 7).
The Commission has adopted predecessors to these rules (in particular earlier adoptions by reference
of previous versions of uniform systems of accounts) many times over the years. They were most
recently codified at IDAPA 31.G.2 though -.5. They were readopted and reformatted by rulemaking
decision in Docket Number 16-1201-9301, effective July 1, 1993. The history of these rulemaking
proceedings preceding the initiation of the publishing of the Idaho Administrative Bulletin and the
Idaho Administrative Code is available from the Commission Secretary. (7-1-93)

008. INCORPORATION BY REFERENCE (Rule 8).
Rule 101, 102, 103 and 104 incorporate by reference various federal accounting regulations and
accounting standards issued by the National Association of Regulatory Utility Commissioners. Each
applicable rule identifies the issuing entity for each regulation or standard and indicates where the
incorporated materials may be obtained. Incorporated materials are also available for inspection and
copying at the offices of the Idaho Public Utilities Commission and the Idaho State Law Library.
(4-2-08)
[Adopted, 31-1201-0701.]
Cross Reference: Rules 101, 102, 103, 104.

009. -- 100. (RESERVED).

SYSTEMS OF ACCOUNTS IDAPA 31.12.01
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RULES 101 THROUGH 200 – UNIFORM SYSTEMS OF ACCOUNTS

101. UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES (Rule 101).
The Commission adopts by reference the Uniform System of Accounts for Major (previously Class
A and B) Electric Utilities contained in the Code of Federal Regulations, Title 18, Part 101 (April 1,
2007), available from the U.S. Government Printing Office, Superintendent of Documents, Attn:
New Orders, PO Box 371954, Pittsburgh, PA 15250-7954. The incorporated material is also
available in electronic format at www.gpoaccess.gov/nara. For payment by credit card, call toll-free
866-512-1800. The accounts adopted by reference are adopted for convenience of establishing
uniform systems of accounts only for accounting and reporting and do not bind the Commission in
any manner to any particular ratemaking treatment of items in those accounts. All Major electrical
corporations subject to the regulatory authority of the Idaho Public Utilities Commission are
required to maintain their regulatory books according to the system of accounts adopted by this rule.

(4-2-08)
[Amended, 31-1201-0701.]
Federal Statutory Reference: 18 C.F.R. Part 101.

102. UNIFORM SYSTEM OF ACCOUNTS FOR GAS UTILITIES (Rule 102).
The Commission adopts by reference the Uniform System of Accounts for Major (previously Class
A and B) Natural Gas Companies contained in the Code of Federal Regulations, Title 18, Part 201
(April 1, 2007), available from the U.S. Government Printing Office, Superintendent of Documents,
Attn: New Orders, PO Box 371954, Pittsburgh, PA 15250-7954. The incorporated material is also
available in electronic format at www.gpoaccess.gov/nara. For payment by credit card, call toll-free
866-512-1800. The accounts adopted by reference are adopted for convenience of establishing
uniform systems of accounts only for accounting and reporting and do not bind the Commission in
any manner to any particular ratemaking treatment of items in those accounts. All Major gas
corporations subject to the regulatory authority of the Idaho Public Utilities Commission are
required to maintain their regulatory books according to the system of accounts adopted by this rule.

(4-2-08)
[Amended, 31-1201-0701.]
Federal Statutory Reference: 18 C.F.R. Part 201.

103. UNIFORM SYSTEM OF ACCOUNTS FOR TELEPHONE UTILITIES (Rule 103).
SYSTEMS OF ACCOUNTS IDAPA 31.12.01
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The Commission adopts by reference the Uniform System of Accounts for Class A and B Telephone
Utilities contained in the Code of Federal Regulations, Title 47, Part 32 (October 1, 2007), available
from the U.S. Government Printing Office, Superintendent of Documents, Attn: New Orders, PO
Box 371954, Pittsburgh, PA 15250-7954. The incorporated material is also available in electronic
format at www.gpoaccess.gov/nara. For payment by credit card, call toll-free 866-512-1800. The
accounts adopted by reference are adopted for convenience of establishing uniform systems of
accounts only and do not bind the Commission in any manner to any particular ratemaking treatment
of items in those accounts. All Class A and B telephone corporations subject to the regulatory
authority of the Idaho Public Utilities Commission are required to maintain their regulatory books
according to the system of accounts adopted by this rule. (4-2-08)
[Amended, 31-1201-0701.]
Federal Statutory Reference: 47 C.F.R. Part 32.

104. UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES (Rule 104).
The Commission adopts by reference the Uniform System of Accounts for Class A and B Water
Utilities, 1996 Edition, published by the National Association of Regulatory Utility Commissioners
(NARUC), available from NARUC at 1101 Vermont Avenue, NW, Suite 200, Washington, D.C.
20005. The Uniform System of Accounts may be purchased from NARUC by calling 202-898-2280
or ordered online at www.naruc.org/storeindex.cfm. The accounts adopted by reference are adopted
for the convenience of establishing uniform systems of accounts only and do not bind the
Commission in any manner to any particular ratemaking treatment of items in these accounts. All
Class A and B water corporations subject to the regulatory authority of the Idaho Public Utilities
Commission are required to maintain their regulatory books according to the system of accounts
adopted by this rule. (4-2-08)
[Amended, 31-1201-0701.]

105. -- 999. (RESERVED).